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    July 25, 2026   Case LawsIndian Laws
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
    July 24, 2026   CircularsSEBI
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...
    July 24, 2026   CircularsGST
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    July 24, 2026   Case LawsGST
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    July 24, 2026   Case LawsGST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case LawsGST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case LawsGST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case LawsGST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    July 24, 2026   Case LawsGST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
    July 24, 2026   Case LawsGST
    Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
    July 24, 2026   Case LawsGST
    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    July 24, 2026   Case LawsGST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case LawsIncome Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case LawsIncome Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
    July 24, 2026   Case LawsIncome Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...
    July 24, 2026   Case LawsIncome Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case LawsIncome Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case LawsIncome Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case LawsIncome Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case LawsIncome Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
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    July 25, 2026   Case Laws Indian Laws
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
    July 24, 2026   Circulars SEBI
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
    July 24, 2026   Circulars GST
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    July 24, 2026   Case Laws GST
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
    July 24, 2026   Case Laws GST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case Laws GST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case Laws GST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
    July 24, 2026   Case Laws GST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
    July 24, 2026   Case Laws GST
    Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
    July 24, 2026   Case Laws GST
    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    July 24, 2026   Case Laws GST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
    July 24, 2026   Case Laws Income Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
    July 24, 2026   Case Laws Income Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case Laws Income Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case Laws Income Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case Laws Income Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case Laws Income Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.

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      Home› Highlights › Insolvency and Bankruptcy › 2022 › July, 2022 › This
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      Insolvency and Bankruptcy

      Relevant date for filing application by Personal Guarantor as...

      Court Clarifies Application Filing Date u/s 95: It's When Electronically Numbered, Not Just Filed.

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      Insolvency and BankruptcyJuly 20, 2022Case LawsAT
      Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application be treated to be filed - The Adjudicating Authority after due consideration has taken correct view of the matter in holding that filing of the Application under Section 95 by the State Bank of India is on a date when Application was filed and allotted number electronically and the submission of the Appellant that date of filing of the Application shall be the date when Application is numbered has rightly been rejected. - AT
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